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Electronic 1040x

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Electronic 1040x

Electronic 1040x 10. Electronic 1040x   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. Electronic 1040x Eligible educational institution. Electronic 1040x Dependent for whom you claim an exemption. Electronic 1040x MAGI when using Form 1040A. Electronic 1040x MAGI when using Form 1040. Electronic 1040x Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. Electronic 1040x S. Electronic 1040x savings bonds. Electronic 1040x If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. Electronic 1040x However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. Electronic 1040x Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. Electronic 1040x S. Electronic 1040x savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. Electronic 1040x You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. Electronic 1040x Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. Electronic 1040x Your filing status is not married filing separately. Electronic 1040x Qualified U. Electronic 1040x S. Electronic 1040x savings bonds. Electronic 1040x   A qualified U. Electronic 1040x S. Electronic 1040x savings bond is a series EE bond issued after 1989 or a series I bond. Electronic 1040x The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). Electronic 1040x   The owner must be at least 24 years old before the bond's issue date. Electronic 1040x The issue date is printed on the front of the savings bond. Electronic 1040x    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). Electronic 1040x Qualified education expenses. Electronic 1040x   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. Electronic 1040x Tuition and fees required to enroll at or attend an eligible educational institution. Electronic 1040x Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Electronic 1040x Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). Electronic 1040x Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). Electronic 1040x Adjusted qualified education expenses. Electronic 1040x   You must reduce your qualified education expenses by all of the following tax-free benefits. Electronic 1040x Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Electronic 1040x Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). Electronic 1040x Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). Electronic 1040x Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). Electronic 1040x Any expenses used in figuring the American opportunity and lifetime learning credits. Electronic 1040x See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. Electronic 1040x Eligible educational institution. Electronic 1040x   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Electronic 1040x S. Electronic 1040x Department of Education. Electronic 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Electronic 1040x The educational institution should be able to tell you if it is an eligible educational institution. Electronic 1040x   Certain educational institutions located outside the United States also participate in the U. Electronic 1040x S. Electronic 1040x Department of Education's Federal Student Aid (FSA) programs. Electronic 1040x Dependent for whom you claim an exemption. Electronic 1040x   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. Electronic 1040x Modified adjusted gross income (MAGI). Electronic 1040x   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. Electronic 1040x However, as discussed below, there may be other modifications. Electronic 1040x MAGI when using Form 1040A. Electronic 1040x   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Electronic 1040x MAGI when using Form 1040. Electronic 1040x   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Electronic 1040x    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. Electronic 1040x If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Electronic 1040x Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Electronic 1040x Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). Electronic 1040x    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Electronic 1040x Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. Electronic 1040x See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. Electronic 1040x Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. Electronic 1040x However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. Electronic 1040x To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. Electronic 1040x The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. Electronic 1040x The denominator (bottom part) of the fraction is the total proceeds you received during the year. Electronic 1040x Example. Electronic 1040x In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. Electronic 1040x S. Electronic 1040x savings bond. Electronic 1040x They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. Electronic 1040x In 2013, they paid $7,650 of their daughter's college tuition. Electronic 1040x They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. Electronic 1040x Their MAGI for 2013 was $80,000. Electronic 1040x   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. Electronic 1040x They must pay tax on the remaining $450 ($3,000 − $2,550) interest. Electronic 1040x Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. Electronic 1040x Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. Electronic 1040x Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Electronic 1040x Attach Form 8815 to your tax return. Electronic 1040x Prev  Up  Next   Home   More Online Publications
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The Electronic 1040x

Electronic 1040x 21. Electronic 1040x   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Electronic 1040x How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Electronic 1040x  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Electronic 1040x 5% if either you or your spouse is age 65 or older). Electronic 1040x Standard mileage rate. Electronic 1040x  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Electronic 1040x See Transportation under What Medical Expenses Are Includible. Electronic 1040x Introduction This chapter will help you determine the following. Electronic 1040x What medical expenses are. Electronic 1040x What expenses you can include this year. Electronic 1040x How much of the expenses you can deduct. Electronic 1040x Whose medical expenses you can include. Electronic 1040x What medical expenses are includible. Electronic 1040x How to treat reimbursements. Electronic 1040x How to report the deduction on your tax return. Electronic 1040x How to report impairment-related work expenses. Electronic 1040x How to report health insurance costs if you are self-employed. Electronic 1040x Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Electronic 1040x These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Electronic 1040x They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Electronic 1040x Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Electronic 1040x They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Electronic 1040x Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Electronic 1040x Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Electronic 1040x What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Electronic 1040x If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Electronic 1040x If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Electronic 1040x If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. Electronic 1040x Separate returns. Electronic 1040x   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. Electronic 1040x Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. Electronic 1040x Community property states. Electronic 1040x   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. Electronic 1040x Each of you should include half the expenses. Electronic 1040x If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Electronic 1040x If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Electronic 1040x How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Electronic 1040x 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Electronic 1040x Example. Electronic 1040x You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Electronic 1040x You paid medical expenses of $2,500. Electronic 1040x You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Electronic 1040x Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. Electronic 1040x There are different rules for decedents and for individuals who are the subject of multiple support agreements. Electronic 1040x See Support claimed under a multiple support agreement , later. Electronic 1040x Yourself You can include medical expenses you paid for yourself. Electronic 1040x Spouse You can include medical expenses you paid for your spouse. Electronic 1040x To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Electronic 1040x Example 1. Electronic 1040x Mary received medical treatment before she married Bill. Electronic 1040x Bill paid for the treatment after they married. Electronic 1040x Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Electronic 1040x If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Electronic 1040x Mary would include the amounts she paid during the year in her separate return. Electronic 1040x If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Electronic 1040x Example 2. Electronic 1040x This year, John paid medical expenses for his wife Louise, who died last year. Electronic 1040x John married Belle this year and they file a joint return. Electronic 1040x Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. Electronic 1040x Dependent You can include medical expenses you paid for your dependent. Electronic 1040x For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. Electronic 1040x A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Electronic 1040x The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Electronic 1040x S. Electronic 1040x citizen or national, or a resident of the United States, Canada, or Mexico. Electronic 1040x If your qualifying child was adopted, see Exception for adopted child , next. Electronic 1040x You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Electronic 1040x Exception for adopted child. Electronic 1040x   If you are a U. Electronic 1040x S. Electronic 1040x citizen or U. Electronic 1040x S. Electronic 1040x national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Electronic 1040x S. Electronic 1040x citizen or national or a resident of the United States, Canada, or Mexico. Electronic 1040x Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. Electronic 1040x Adopted child. Electronic 1040x   A legally adopted child is treated as your own child. Electronic 1040x This includes a child lawfully placed with you for legal adoption. Electronic 1040x   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. Electronic 1040x   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. Electronic 1040x   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. Electronic 1040x    You may be able to take an adoption credit for other expenses related to an adoption. Electronic 1040x See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Electronic 1040x Child of divorced or separated parents. Electronic 1040x   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Electronic 1040x Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. Electronic 1040x This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Electronic 1040x Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. Electronic 1040x But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Electronic 1040x Support claimed under a multiple support agreement. Electronic 1040x   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. Electronic 1040x A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Electronic 1040x   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Electronic 1040x However, you can include the entire unreimbursed amount you paid for medical expenses. Electronic 1040x Example. Electronic 1040x You and your three brothers each provide one-fourth of your mother's total support. Electronic 1040x Under a multiple support agreement, you treat your mother as your dependent. Electronic 1040x You paid all of her medical expenses. Electronic 1040x Your brothers reimbursed you for three-fourths of these expenses. Electronic 1040x In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Electronic 1040x Your brothers cannot include any part of the expenses. Electronic 1040x However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. Electronic 1040x Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. Electronic 1040x This includes expenses for the decedent's spouse and dependents as well as for the decedent. Electronic 1040x The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. Electronic 1040x The expenses must be paid within the 1-year period beginning with the day after the date of death. Electronic 1040x If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. Electronic 1040x Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. Electronic 1040x Amended returns and claims for refund are discussed in chapter 1. Electronic 1040x What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. Electronic 1040x The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Electronic 1040x What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Electronic 1040x This table does not include all possible medical expenses. Electronic 1040x To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Electronic 1040x Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Electronic 1040x Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). Electronic 1040x See Qualified Long-Term Care Insurance Contracts in Publication 502. Electronic 1040x If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Electronic 1040x The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Electronic 1040x Note. Electronic 1040x When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Electronic 1040x Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Electronic 1040x Employer-sponsored health insurance plan. Electronic 1040x   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. Electronic 1040x Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Electronic 1040x Example. Electronic 1040x You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Electronic 1040x Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Electronic 1040x Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. Electronic 1040x Long-term care services. Electronic 1040x   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. Electronic 1040x This amount will be reported as wages in box 1 of your Form W-2. Electronic 1040x Health reimbursement arrangement (HRA). Electronic 1040x   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Electronic 1040x This is because an HRA is funded solely by the employer. Electronic 1040x Retired public safety officers. Electronic 1040x   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Electronic 1040x This applies only to distributions that would otherwise be included in income. Electronic 1040x Medicare A. Electronic 1040x   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Electronic 1040x The payroll tax paid for Medicare A is not a medical expense. Electronic 1040x   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. Electronic 1040x In this situation you can include the premiums you paid for Medicare A as a medical expense. Electronic 1040x Medicare B. Electronic 1040x   Medicare B is supplemental medical insurance. Electronic 1040x Premiums you pay for Medicare B are a medical expense. Electronic 1040x Check the information you received from the Social Security Administration to find out your premium. Electronic 1040x Medicare D. Electronic 1040x    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Electronic 1040x You can include as a medical expense premiums you pay for Medicare D. Electronic 1040x Prepaid insurance premiums. Electronic 1040x   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Electronic 1040x Unused sick leave used to pay premiums. Electronic 1040x   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Electronic 1040x You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. Electronic 1040x You can include this cost of continuing participation in the health plan as a medical expense. Electronic 1040x   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. Electronic 1040x You cannot include this cost of continuing participation in that health plan as a medical expense. Electronic 1040x Table 21-1. Electronic 1040x Medical and Dental Expenses Checklist. Electronic 1040x See Publication 502 for more information about these and other expenses. Electronic 1040x You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Electronic 1040x ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Electronic 1040x ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Electronic 1040x Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Electronic 1040x , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Electronic 1040x Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. Electronic 1040x See Nursing home , later. Electronic 1040x You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Electronic 1040x You can include the cost of such lodging while away from home if all of the following requirements are met. Electronic 1040x The lodging is primarily for and essential to medical care. Electronic 1040x The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Electronic 1040x The lodging is not lavish or extravagant under the circumstances. Electronic 1040x There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Electronic 1040x The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Electronic 1040x You can include lodging for a person traveling with the person receiving the medical care. Electronic 1040x For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Electronic 1040x Meals are not included. Electronic 1040x Nursing home. Electronic 1040x   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Electronic 1040x This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Electronic 1040x   Do not include the cost of meals and lodging if the reason for being in the home is personal. Electronic 1040x You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Electronic 1040x Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Electronic 1040x You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. Electronic 1040x Car expenses. Electronic 1040x   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Electronic 1040x You cannot include depreciation, insurance, general repair, or maintenance expenses. Electronic 1040x   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Electronic 1040x    You can also include parking fees and tolls. Electronic 1040x You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Electronic 1040x Example. Electronic 1040x In 2013, Bill Jones drove 2,800 miles for medical reasons. Electronic 1040x He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Electronic 1040x He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Electronic 1040x He figures the actual expenses first. Electronic 1040x He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Electronic 1040x He then figures the standard mileage amount. Electronic 1040x He multiplies 2,800 miles by 24 cents a mile for a total of $672. Electronic 1040x He then adds the $100 tolls and parking for a total of $772. Electronic 1040x Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. Electronic 1040x Transportation expenses you cannot include. Electronic 1040x   You cannot include in medical expenses the cost of transportation in the following situations. Electronic 1040x Going to and from work, even if your condition requires an unusual means of transportation. Electronic 1040x Travel for purely personal reasons to another city for an operation or other medical care. Electronic 1040x Travel that is merely for the general improvement of one's health. Electronic 1040x The costs of operating a specially equipped car for other than medical reasons. Electronic 1040x Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. Electronic 1040x (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Electronic 1040x ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. Electronic 1040x How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Electronic 1040x Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. Electronic 1040x This includes payments from Medicare. Electronic 1040x Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Electronic 1040x Example. Electronic 1040x You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Electronic 1040x The insurance you receive for the hospital and doctors' bills is more than their charges. Electronic 1040x In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. Electronic 1040x Health reimbursement arrangement (HRA). Electronic 1040x   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Electronic 1040x An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Electronic 1040x Other reimbursements. Electronic 1040x   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Electronic 1040x ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Electronic 1040x   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Electronic 1040x See How Do You Figure and Report the Deduction on Your Tax Return , later. Electronic 1040x   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Electronic 1040x You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Electronic 1040x Excess reimbursement. Electronic 1040x   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Electronic 1040x You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Electronic 1040x Premiums paid by you. Electronic 1040x   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Electronic 1040x Generally, you do not include the excess reimbursement in your gross income. Electronic 1040x Premiums paid by you and your employer. Electronic 1040x   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Electronic 1040x   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Electronic 1040x Reimbursement in a later year. Electronic 1040x   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Electronic 1040x   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Electronic 1040x For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Electronic 1040x Figure 21-A. Electronic 1040x Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Electronic 1040x Figure 21-A. Electronic 1040x Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Electronic 1040x   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Electronic 1040x 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Electronic 1040x However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Electronic 1040x Example. Electronic 1040x For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Electronic 1040x You cannot deduct the $500 because it is less than 10% of your AGI. Electronic 1040x If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Electronic 1040x Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Electronic 1040x If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Electronic 1040x See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Electronic 1040x Future medical expenses. Electronic 1040x   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Electronic 1040x If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Electronic 1040x How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Electronic 1040x What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Electronic 1040x You cannot claim medical expenses on Form 1040A or Form 1040EZ. Electronic 1040x If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Electronic 1040x Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Electronic 1040x This should be your expenses that were not reimbursed by insurance or any other sources. Electronic 1040x Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Electronic 1040x 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Electronic 1040x Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Electronic 1040x If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Electronic 1040x You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Electronic 1040x Impairment-related expenses defined. Electronic 1040x   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Electronic 1040x Where to report. Electronic 1040x   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Electronic 1040x   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Electronic 1040x Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Electronic 1040x Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Electronic 1040x Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Electronic 1040x Example. Electronic 1040x You are blind. Electronic 1040x You must use a reader to do your work. Electronic 1040x You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Electronic 1040x The reader's services are only for your work. Electronic 1040x You can deduct your expenses for the reader as business expenses. Electronic 1040x Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Electronic 1040x For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Electronic 1040x The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Electronic 1040x You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Electronic 1040x You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Electronic 1040x If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Electronic 1040x But if any of the following applies, do not use that worksheet. Electronic 1040x You had more than one source of income subject to self-employment tax. Electronic 1040x You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Electronic 1040x You are using amounts paid for qualified long-term care insurance to figure the deduction. Electronic 1040x If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Electronic 1040x Note. Electronic 1040x When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Electronic 1040x If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Electronic 1040x Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Electronic 1040x Where to report. Electronic 1040x    You take this deduction on Form 1040. Electronic 1040x If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Electronic 1040x 5% if either you or your spouse was age 65 or older). Electronic 1040x See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. 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